PROPERTY TAXES

Metropolitan Code of Nashville and Davidson County tit. 5, div. II, ch. 5.20

in effect

Metropolitan Code of Nashville and Davidson County § 5.20.010 Tax bills sent to property owners.

5.20.010 - Tax bills sent to property owners. Pursuant to the authority of Section 7-3-203, Tennessee Code Annotated, as a convenience to taxpayers, the metropolitan trustee is directed to prepare and send to the owner or owners of taxable property or their representative a bill for the amount of taxes due to the metropolitan government on such property. The metropolitan trustee may rely on the mailing address maintained in the records of the metropolitan tax assessor. (Ord. BL2012-216 § 1, 2012; prior code § 15-1-32)

Metropolitan Code of Nashville and Davidson County § 5.20.020 Consolidated tax bills.

5.20.020 - Consolidated tax bills. Where taxable property is located within the urban services district, the metropolitan trustee is authorized to consolidate into one tax bill the tax for the urban service district and the tax for the general services district, computed on the combined tax rate of both of such districts; provided, that the tax rate for each of such districts shall be shown plainly on the face of such consolidated tax bill. (Prior code § 15-1-33)

Metropolitan Code of Nashville and Davidson County § 5.20.030 Delivery dates of tax rolls and bills to metropolitan trustee.

5.20.030 - Delivery dates of tax rolls and bills to metropolitan trustee. The metropolitan tax assessor shall deliver the assessment roll to the trustee by September 15th of each year. (Ord. BL2012-216 § 2, 2012; prior code § 15-1-34)

Metropolitan Code of Nashville and Davidson County § 5.20.040 Mailing dates of bills to property owners.

5.20.040 - Mailing dates of bills to property owners. The metropolitan trustee shall send the tax bills provided for in this chapter to the property owners or to their representatives by regular United States mail, or if requested in writing by any property owner or their representative, by electronic statement, on or before the first Monday in October of each year. The metropolitan trustee shall establish policies and procedures for providing a manner in which a property owner or their representative may opt to receive electronic statements. (Ord. BL2012-216 § 3, 2012; prior code § 15-1-35)

Metropolitan Code of Nashville and Davidson County § 5.20.050 Reserved.

Metropolitan Code of Nashville and Davidson County § 5.20.060 Reserved.

Metropolitan Code of Nashville and Davidson County § 5.20.070 Failure to send or receive bills—Effect on tax obligation.

5.20.070 - Failure to send or receive bills—Effect on tax obligation. The failure of the metropolitan trustee to send out tax bills or of any taxpayer or his representative to receive the same shall not release the taxpayer from the obligation to pay his taxes when due. (Prior code § 15-1-36)

Metropolitan Code of Nashville and Davidson County § 5.20.080 Low-income elderly assistance program.

5.20.080 - Low-income elderly assistance program. A. There is created a program to provide assistance to the low-income elderly residents of the metropolitan government. B. All persons who qualified for the Property Tax Relief Program under the provisions of Tennessee Code Annotated Section 67-5-702 for the tax year 2010 and whose income does not exceed twenty-six thousand eight hundred thirty dollars, shall be eligible for participation in this program. C. The trustee of the metropolitan government is directed to pay or cause to be paid from the Property Tax Relief Program Account to all eligible taxpayers under the provisions of subsection B. an amount to be determined under the rules and procedures authorized under subsection D. hereof, or in lieu of a direct payment to the eligible person, the trustee shall make such payment as directed by the eligible person. D. The trustee is authorized to establish such rules and procedures as he may deem necessary for the purpose of implementing such program. E. The provisions of this chapter shall expire and be null and void on June 30, 2011. (Ord. 91-9 §§ 1—5, 1991; Ord. BL2010-760, §§ 1—5)

Metropolitan Code of Nashville and Davidson County § 5.20.090 Proration of real property tax assessments affected by disaster certified by FEMA.

5.20.090 - Proration of real property tax assessments affected by disaster certified by FEMA. The metropolitan county council hereby approves and adopts the provisions of Tennessee Code Annotated Section 67-5-603(d) ("the Statute") and said statute shall be applicable to the Metropolitan Government of Nashville and Davidson County. (Ord. BL2010-695 § 1, 2010)

Metropolitan Code of Nashville and Davidson County § 5.20.100 Historic property improvement and restoration tax abatement program.

5.20.100 - Historic property improvement and restoration tax abatement program. A. The provisions of Tennessee Code Annotated § 67-5-218 shall be applicable to the Metropolitan Government of Nashville and Davidson County as provided in this section. B. The historic zoning commission as established by Article IX of Chapter 17.40 of the Metropolitan Code shall serve as the historic property review board for Nashville and Davidson County. C. The historic property review board shall develop criteria for certification of historic properties pursuant to T.C.A. § 67-5-218(a)(2)(B). D. The cumulative maximum value of improvements made to, or restorations of, all structures for which historic property tax abatements may apply pursuant to this Section in any one (1) fiscal year shall be no greater than twenty million dollars. E. Subject to the provisions of this section, the historic property review board shall review and approve property tax abatements for improvements or restorations made to historic properties that meet the criteria for certification as established by the historic property review board or that meet other conditions for approval as established in T.C.A. § 67-5-218(a)(B)(3). F. The provisions of this Section, including authorization for the establishment of a historic property review board and the abatement of property taxes, shall expire and be of no further force and effect as of July 1, 2032, unless extended by resolution of the metropolitan council. G. The cumulative maximum value of restorations of all structures damaged by the December 25, 2020, bombing on 2nd Avenue for which historic property tax abatements may apply pursuant to this Section shall be no greater than forty million dollars. H. The historic zoning commission shall submit an annual report to the metropolitan council on or before November 30. Such annual report shall contain the following information for each qualified project: 1. Location of property, including the map and parcel number. 2. The pre-renovation investment value of the property. 3. The post-renovation value of the property. 4. The amount of the tax abatement. 5. The amount of the tax liability. (Amdt. 1 to Ord. BL2022-1382 § 2, 2022; Ord. BL2022-1382 §§ 1—3, 2022; Ord. BL2021-864 § 1, 2021; Ord. BL2019-3 § 1, 2021)

Metropolitan Code of Nashville and Davidson County § 5.20.110 Historic properties owned by charitable institutions tax abatement program.

5.20.110 - Historic properties owned by charitable institutions tax abatement program. A. The provisions of Tennessee Code Annotated § 67-5-222 shall be applicable to the Metropolitan Government of Nashville and Davidson County. B. Property eligibility shall be determined pursuant to T.C.A. § 67-5-222(a). C. The historic property review board shall establish guidelines governing comprehensive preservation and maintenance plans required for each qualified property and review and approve such plans to ensure that property tax savings shall be applied to the preservation and maintenance of the property as established in T.C.A. § 67-5-222(b). D. The tax exemption shall be valid for a ten-year period; however, the owner of the property may apply for additional exemption periods; provided, that an updated preservation and maintenance plan is filed with the historic property review board in accordance with its guidelines as established in T.C.A. § 67-5-222(c). (Ord. BL2019-49 § 1, 2021)

Source: Metropolitan Government of Nashville and Davidson County, Metropolitan Code and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tn/metro_government_of_nashville_and_davidson_county/codes/code_of_ordinances?nodeId=CD_TIT5REFI_DIVIITA_CH5.20PRTAFetched: 10/28/2026